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(27) IRM 184.108.40.206(8) - Added prima facia definition.(28) IRM 220.127.116.11.3(6) - Added an example of entering a husband and wife as sole member.
IPU 17U0284 issued (42) IRM 18.104.22.168.6(2) - Added stating a trust/estate is the only entity authorized to have a PO Box as their location address.
(23) IRM 22.214.171.124.11(38) - Added instructions to input name and address correctly.
(24) IRM 126.96.36.199.12(6) - Added instructions when an open control base is present.
IPU 17U0174 issued (3) Editorial changes have been made throughout this IRM, including revising dates used in examples.
(4) Added Mod IEIN prefix 82 throughout the IRM as it was added to production on February 27, 2017.
IPU 17U0174 issued (9) IRM 188.8.131.52.11(2) b) - Added text to clarify EEFax procedures per SERP Feedback Control 201701023.